Evolution of Other Comprehensive Income
Document Type
Article
Publication Date
2020
Publication Title
Accounting Historians Journal
Abstract
This paper traces the historical development of other comprehensive income (OCI) and comprehensive income (CI), analyzing how their evolution has unfolded. Emphasis is on authoritative pronouncements issued by the AICPA, FASB, and IASB. This paper discusses OCI applications from specific standards issued by the FASB and IASB. This paper also examines assertions from selected contemporary accounting books on this subject.
Recommended Citation
Bloom, Robert, "Evolution of Other Comprehensive Income" (2020). 2020 Faculty Bibliography. 33.
https://collected.jcu.edu/fac_bib_2020/33
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